1.audit 审计 r`=!4vY2
2.attestation 鉴证 e,0Gc-X[B
3.credibility 可信赖程度 D)LqkfJ}z^
4.audit of financial statements 财务报表审计 y$pT5X G
5.agreed-upon procedures 执行商定程序 )x&}{k6 %
6.high levels of assurance 高水平保证 kF *^" Cn
7.compilation 编制 @y\M8C8
8.reliability 可靠性 !TuMrA*
9.relevance 相关性 uJHf6Ye
10.professional skepticism 职业谨慎 bX]$S 5c_u
11.objectivity 客观性 9Lxa?Y1
12. professional competence 专业胜任能力 ~C],?X(zk
13.Senior/CPA-in-charge 项目经理 8|p*T&Cn&
14.audit engagement letter 业务约定书 bQ2 '*T
15.recurring audit 连续审计 ur`:wR] 2?
16.the client 委托人 xyTjK.N
17.change CPA 更换注册会计师 )0Lv-Gs
18.the existing CPA 现任注册会计师 VFwp .1oa!
19.the successor CPA 后任注册会计师 E%C02sI
20.the preceding CPA前任注册会计师 xk5Z&z
21.issue the audit report 出具审计报告 KGb3n;]
22.expert 专家 'Sjcm@ILm
23.the board of directors 董事会 .B9rG~
24.knowledge of the entity‘ s business 了解被审计单位情况 }M9L,O*^
25.assess material misstatement risks评估重大错报风险 GKKf#r74
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8CKI9
27.a general knowledge of —— 初步了解―――的情况 "# mr?h_
28.a more knowledge of—— 进一步了解的情况 "8Y4;lbN.q
29.the prior year‘s working papers 以前年度工作底稿 y"SVZ} ;|
30.minutes of meeting 会议纪要 6rOd80
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31.business risks 经营风险 6muZE1sn
32.appropriateness 适当性 'PrrP3lO_~
33.accounting estimate 会计估计 LHz-/0[
34.management representations 管理层声明 ]\<^rEU
35.going concern assumption 持续经营假设 M
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36.audit plan 审计计划 MRdZ '
37.significant audit areas 重点审计领域 0X3k
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38.error 错误 cvvba 60
39.fraud舞弊 $fA%_T_P'P
40.modified or additional procedures 修改或追加审计程序 BHw/~H d4
41.misappropriation of assets 侵占资产 ;u0MY
42.transactions without substance 虚假交易 ~vIQ-|8r:
43.unusual pressures 异常压力 7Z/KXc[b
44.the suspected noncompliance 涉嫌存在违法行为 bytAdS$3
45.materialiy 重要性 BK8)'9/
46.exceed the materiality level 超过重要性水平 a$SGFA}V
47.approach the materiality level 接近重要性水平 KfsU RTZ
48.an acceptably low level 可接受水平 DLv\]\h}L
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 P'6eK?
50.misstatements or omissions 错报或漏报 Gt^Fj&^
51.aggregate 总计 Ul@yXtj
52.subsequent events 期后事项 Jiljf2h
53.adjust the financial statements 调整财务报表 Rb~NX
54.perform additional audit procedures 实施追加的审计程序 2\M^_x$N
55.audit risk 审计风险 |A#pG^
56.detection risk 检查风险 ~P85Or
57.inappropriate audit opinion 不适当的审计意见 gZe(aGh
58.material misstatement 重大的错报 Kuz
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59.tolerable misstatement 可容忍错报 Ph'P<h:V
60.the acceptable level of detection risk 可接受的检查风险